Transcription of FASAB
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FASAB
FEDERAL accounting STANDARDS ADVISORY BOARDFASABFASAB Handbook of Federal accounting Standards andOther pronouncements , asAmended as of June 30, 2014 SFFAC 1-7 SFFAS 1-45 Interpretations 1-7 Technical Bulletins Technical Releases 1-15 Staff Implementation GuidancePage iFASAB Handbook, Version 13 (06/14)ContentsEnclosure 1 ForewordPreamble to Statements of Federal Financial accounting ConceptsStatement of Federal Financial accounting Concepts Statement of Federal Financial accounting Concepts 1: Objectives of Federal Financial ReportingStatement of Federal Financial accounting Concepts 2: Entity and DisplayStatement of Federal Financial accounting Concepts 3: Management s Discussion and AnalysisStatement of Federal Financial accounting Concepts 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States GovernmentStatement of Federal Financial accounting Concepts 5: Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial StatementsStatement of Federal Financial accounting Concepts 6: Distinguishing Basic Information, Required Supplementary Information, and Other Accompanying InformationStatement of Federal Financial accounting Concepts 7: Measurement of the Elements of Accrual-Basis Financial Statements in Perio
FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD FASAB FASAB Handbook of Federal Accounting Standards and Other Pronouncements, as Amended as of June 30, 2014 SFFAC 1-7SFFAS 1-45Interpretations 1-7
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